Tax Basics for Startups

Per Diem Rates from the U.S. General Services Administration

Search by city, state or ZIP code, or by clicking on the map. You can also use the new per diem tool to calculate trip allowances

Rates are set by fiscal year, effective October 1 each year. Find current rates in the continental United States ("CONUS Rates").

Choosing a Legal Structure for Your Business


One of the first, and most important business decisions you'll have to make when starting a business is deciding on a legal structure for operating your business.

Your choice will affect:

  • The extent of your personal liability for business debts
  • The amount of taxes you'll pay
  • The types of taxes you'll pay
  • The tax forms you'll use
  • Your filing deadlines
  • Your ability to raise capital
  • Your ability to attract employees
  • How you transfer ownership of your business
  • The cost of professional services to set up and maintain your business

Here are your choices:

Avoid costly penalties!

Use the IRS Online Tax Calendar
to check filing and deposit deadlines.